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Top gunner- can't think of anything yet, but there's gotta be something bad about it.
I think it would be the tail gunner also. If the Luftwaffe pilots knew a B-17's tailgun position was out, no other gunner position could fire on them, he could stay above the ball turret's line of fire, but behind that tall tail , so the upper gunner couldn't fire, and neither waist gun could fire close to straight back.
As long as he stayed in that cone that could only be fired on by the tailgunner, he could stay back there and fire at his leisure, no deflection problems for him to figure out either.
The only fire he'd have to worry about is the other B-17s.
You do know that the nose position was primarily the Luftwaffe's favorite target also, right?
I'm not so sure. The "12 O'Clock High" position was used but it took nerves of steel and you only had about 3 seconds of firing time. Towards the end of the war even the raw pilots wouldn't try it. I think the most used area to attack by the LW was the rear - from the early attacks to Sturmbock attacks and from Gefechsverband ( I think thats how its spelled!) and jet attacks to even the once used ramming attacks on 7 April 1945 where they were told to fly from underneath and clip the tail.